I am making monthly payments of back taxes, is the amount withdrawn monthly from my bank account listed as a distribution? I know they can't be listed as an expense.

[xmasbaby0]

The money you paid to the IRS for a previous year’s federal tax return is not deductible, so you do not enter it anywhere on your 2016 return.  If you paid taxes due in 2016 to your state or local government, you can enter that by going to Federal> Deductions and Credits> Estimates and Other Taxes Paid> Other Income Taxes.  You can enter the taxes you paid, but do not include any penalties or interest.

[emmaxirene]

I think I need to give more information.  I own my own business, these are back payroll taxes that are paid monthly.  They can not be listed as an expense, but I have to withdraw the money to pay the bill, in this case is this money draw a distribution, or not?

[xmasbaby0]

I cannot answer that.  I thought your question referred to back federal or state taxes.  Please post a new question that specifically mentions payroll taxes so someone who is more familiar can respond.